Marigold Corp. sold $728.000 of accounts receivable to Splish Brothers inc on a without recourse basis under IFRS, as the risks and rewards have been transferred to Splish Brothers. The transaction meets the criteria for a sale, and no asset or liability components of the receivables are retained by Marigold. Splish Brothers assesses a finance charge of 3% of the amount of accounts receivable and retains an amount equal to 4% of accounts receivable. Prepare journal entries for both Marigold and Splish Brothers. (Credit account titles are automatically indented when ar Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Marigold Debit Credit Cash Due from Factor Loss on Disposal of Receivables Accounts Receivable Splish Brothers Accounts Receivable Cash Finance Revenue